Implementing decision 2013/677 - 2013/677/EU: Council Implementing Decision of 15 November 2013 authorising Luxembourg to derogate from Article 285 of the VAT Directive - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
Contents
official title
2013/677/EU: Council Implementing Decision of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax| Legal instrument | implementing decision |
|---|---|
| Number legal act | Implementing decision 2013/677 |
| Original proposal | COM(2013)608  |
| CELEX number i | 32013D0677 |
| Document | 15-11-2013 |
|---|---|
| Publication in Official Journal | 27-11-2013; OJ L 316 p. 33-34 |
| Effect | 01-01-2013; Application See Art 2 And 32022D1661 |
| End of validity | 31-12-2024; See Art. 2 And 32022D1661 |
| Notification | 19-11-2013 |
27.11.2013 |
EN |
Official Journal of the European Union |
L 316/33 |
COUNCIL IMPLEMENTING DECISION
of 15 November 2013
authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
(2013/677/EU)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) |
By letter registered with the Secretariat-General of the Commission on 24 October 2012, Luxembourg requested authorisation to apply a measure derogating from Article 285 of Directive 2006/112/EC, allowing Luxembourg to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 25 000. Through that measure, those taxable persons would be exempted from all or some of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC. |
(2) |
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Luxembourg by letter dated 9 November 2012. By letter dated 12 November 2012, the Commission notified Luxembourg that it had all the information necessary to consider the request. |
(3) |
According to Article 285 of Directive 2006/112/EC, Member States, which have not exercised the option under Article 14 of Second Council Directive 67/228/EEC (2), may exempt from VAT taxable persons whose annual turnover is no higher than EUR 5 000 or the equivalent in national currency and may also grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by them for its application. |
(4) |
Luxembourg has informed the Commission that it currently exempts from VAT taxable persons whose annual turnover is no higher than EUR 10 000 and that it makes use of the option of granting graduated tax relief with respect to taxable persons whose annual turnover is between EUR 10 000 and EUR 25 000. Luxembourg has requested the authorisation to exempt from VAT, as a derogating measure, taxable persons whose annual turnover is no higher than EUR 25 000. |
(5) |
A higher threshold for the special scheme is a simplification measure, in so far as it may significantly reduce the VAT obligations of small businesses and would enable Luxembourg to cease applying the graduated tax relief scheme that is burdensome for businesses. Taxable persons should be still able to opt for the normal VAT arrangements. |
(6) |
On 29 October 2004, the Commission has adopted a proposal for a Council Directive amending Sixth Council Directive 77/388/EEC (3) with a view to simplifying valued added tax obligations, which included provisions aimed at allowing Member States to set the annual turnover ceiling for the VAT exemption scheme at up to EUR 100 000 or the equivalent in national currency, with the possibility of updating that amount each year. This Decision is in line with that proposal. |
(7) |
The derogating measure has only a negligible effect on the overall amount of tax collected at the stage of final consumption and will not adversely affect the Union’s own resources accruing from VAT, |
HAS ADOPTED THIS DECISION:
Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, Luxembourg is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000.
Article 2
This Decision shall take effect on the day of its notification.
This Decision shall apply until the date of entry into force of Union rules amending the amounts of the annual turnover ceilings...
More
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing de geconsolideerde versie, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and finally the related cases of the European Court of Justice.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.